Status of Board of Equalization's Proposed Rules & Regulations
As of January 22, 2015
The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.
Questions regarding these regulations you may call, fax or e-mail:
- Main Contact: Joann Richmond, Chief, Board Proceedings Division, at 916-322-1931, email Joann.Richmond@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Designated Backup: Rick Bennion, Regulations Coordinator, at 916-445-2130, email Richard.Bennion@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Fax: 916-324-3984
Register online to receive announcement of proposed regulatory change.
|Reg. No.||Title||Public Hearing||Current Status|
|133||Business Inventory Exemption||05/22/14||08/21/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.|
|140.1||Requirements for Managing General Partner of Limited Partnership for Welfare Exemption for Low-Income Housing Properties (Section 100)||12/18/14 – Submitted to Office of Administrative Law for approval|
|308.6||Application for Equalization by Member, Alternate Member, or Hearing Officer||01/21/15 – Board Authorized Publication|
|472/902/904||Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses / Unitary Property Value Indicators and Staff Discussions / Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment||01/21/15 – Board Approved the Section 100 Change|
|474||Petroleum Refining Properties (Readopt)||12/18/14||12/18/14 – Board Approved Amendment.|
|1525.4||Manufacturing and Research & Development Equipment||07/17/14||09/25/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 09/25/14.|
|1533.2||Diesel Fuel Used in Farming Activities or Food Processing||02/24-26/15||01/09/15 – Interested Parties Notice Published|
|1574||Vending Machine Operators||11/19/14 – Removed from agenda|
|1588||Seeds, Plants and Fertilizer||12/18/14||12/18/14 – Board Approved Amendment.|
|1591||Medicines and Medical Devices||11/19/14 – Board Approved Publication|
|1598.1||Diesel Fuel Prepayment Exemption||02/24-26/15||01/09/15 – Interested Parties Notice Published|
|1603 (2014)||Taxable Sales of Food Products||08/05/14||11/05/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/15.|
|1655||Returns, Defects and Replacements||04/22/14||06/11/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.|
|1684||Collection of Use Tax by Retailers (Section 100)||09/29/14 – Approved by OAL|
|1685.5||Calculation of Estimated Use Tax–Use Tax Table||11/19/14 – Board Approved Publication|
|1802||Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes (Section 100)||07/31/14 - Approved by OAL|
|4604/4605||Penalties for Licensed or Unlicensed Wholesalers and Distributors/Penalties for Licensed or Unlicensed Manufacturers and Importers (Section 100)||12/01/14 - Approved by OAL|
|4902||Relief from Liability||04/22/14||06/18/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/14.|
|6001||Conflict of Interest||01/21/15||01/21/15 - Board Approved Amendment|
* Because of common issues, these regulations will be considered by the Board together in one public meeting.
Link to the "Rulemaking Process".